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State of California Franchise Tax Board

Return Information Notice - Code ES

We revised your Dependent Exemption Credit because you cannot claim yourself or your spouse as a dependent.

Why did I receive this notice code?

You claimed yourself or your spouse as a dependent on your tax return. You can only use a dependent to claim the Dependent Exemption Credit.

Get more information on who qualifies as a dependent.

What do I need to do?

If you agree with our revisions, you do not need to contact us. Please update your records. If your notice shows a revised balance due, please pay the amount due.

If you do not agree with our revisions because you are entitled to this exemption credit, please contact us.

General Information about your notice.

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